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Some of the wealthiest Californians are threatening to pack up and leave over a newly adopted federal and state income tax hike.

As it stands, the richest residents in the state pay up to 51.9 percent of their income in federal and state taxes combined — the highest combined income tax rate in the country, NY Times' Adam Nagourney reports.

That's left some well-heeled residents less than thrilled. We covered the January PGA event where San Diego-based pro golfer Phil Mickelson said he might follow Tiger Woods' lead and leave the state altogether.

Woods now calls Florida home, a state that is quickly becoming the go-to refuge for wealthy Americans looking to preserve their riches.

A report from the Institute of Taxation and Economic Policy highlights California's tax rates as one of the nation's "fairest" systems –– which, by ITEP's definition, means it more evenly distributes the tax burden among low-, middle- and high-income earners. But the state's business tax climate, which factors in individual income taxes, was ranked No. 48 in a study by The Tax Foundation.

If Mickelson and other millionaires are looking for a place to get the most mileage out of their hard-earned cash, we've got a few ideas:

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As the ITEP report correctly claims, "Fairness is, of course, in the eye of the beholder." Look at the people who are on the ITEP board and their past political or career associations. You can practically predict the findings of their report.

Your article also seems to match how Californians are voting with their feet.

"About 100,000 more people moved away from California in 2011 than relocated to the Golden State, according to the latest report from the U.S. Census Bureau."
...
"So, where are these former Californians going?

"The Census Bureau calculates that the most popular destination is Texas (58,992), a state that is luring California companies. That’s followed by Arizona (49,635), Nevada (40,114), Washington (38,421) and Oregon (34,214)."

A good number of friends in high-technology relocated to Washington state, Texas, and Arizona.

California's supposedly "fairer" tax system isn't the primary issue. If California taxpayers actually felt they received equal or fair value for the heavy taxation, there would be no problem. Unfortunately, California's roads aren't better. Our schools aren't better. We don't have better infrastructure.

Many productive people and companies see the obviously misguided policies that emanate from Sacramento. Governor Brown's Proposition 30 tax hikes were only the most recent example. Proposition 30 was funded by California's two biggest political spenders who will also benefit the most from the increases. It's the way California's one-party, crony system works.